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403(b) Plans: IRS Checklist

In an effort to assist nonprofit plan sponsors with the proper operation of their tax-qualified retirement programs, the IRS has provided a checklist of plan requirements. A similar checklist was provided for 401(k) plans, which is yet another indication that the IRS intends to regulate 403(b) plans the same as their for-profit counterparts. The IRS notes that this brief checklist is not intended as a substitute for a full annual plan review. While the checklist is only a sampling of the questions that will need to be answered in an IRS examination, these are among the first ones that will be asked. It is always less expensive to correct problems on a volunteer basis rather than when required following an audit. If unsure of any questions, or if the answer to any of the ten questions on the checklist is no, you should immediately contact us for clarification and the necessary correction of any plan issues.

View the 403(b) Plan Checklist:

For more information or questions, please contact Richard Green at or by phone at 844.4WINDES (844.494.6337).
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